Demand Order Exceeding SCN Amount Quashed: Violation of Section 75(7) and Lack of Proper Hearing Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the demand raised in the order (tax, interest, and penalty) significantly exceeds the amount specified in the… Read More »
Demand Order Quashed: Summary SCN Not a Substitute for Proper Show Cause Notice Under Section 73(1) Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it is based solely on a “summary of show cause notice” (Form GST DRC-01) and passed… Read More »
Refund Withheld Unjustifiably: Department Cannot Retain Refund Approved by Appellate Authority Without Pending Appeal or Review Issue: Whether the Goods and Services Tax (GST) department can withhold the processing and sanction of a refund claim, which has been allowed by the Appellate Authority, merely based on its internal “opinion” that granting the refund would adversely… Read More »
Refund of Unutilized ITC: Department Directed to Process Refund Expeditiously Due to Delays in Acknowledgement and Disbursement Issue: Whether the Goods and Services Tax (GST) department can delay the processing of a refund of unutilized Input Tax Credit (ITC) by failing to issue an acknowledgment within 15 days (Rule 90) or failing to issue the… Read More »
GST Registration Suspension/Cancellation: State GST Department to Adjudicate SCN Within One Month After Assessee’s Reply on ITC Fraud Allegations Issue: Whether a State GST department must expeditiously adjudicate a show cause notice (SCN) for cancellation of registration and suspend its operation, particularly when the SCN is old, the assessee has repeatedly sought restoration, and the… Read More »
GST Registration Cancellation: Authority Can Drop Proceedings and Restore Registration if Assessee Complies with Return Filing and Payment Issue: Whether the concerned authority has the power and jurisdiction to drop cancellation proceedings and pass an order to restore GST registration (in Form GST REG-20) when the registration was cancelled solely for non-submission of returns for… Read More »
I. Writ Petition Dismissed: Illegible RUDs and Fewer Hearings Not a Natural Justice Violation if Hearing Attended and Appeal Available Issue: Whether a writ petition challenging a demand order can be maintained on the grounds that relied-upon documents (RUDs) were illegible/unclear and that insufficient opportunities for personal hearings were provided, especially when one hearing was… Read More »
Advisory regarding non-editable of auto-populated liability in GSTR-3B Jun 7th, 2025 1.GST Portal provides a pre-filled GSTR-3B, where the tax liability gets auto-populated based on the outward supplies declared in GSTR-1/ GSTR-1A/ IFF. As of now taxpayers can edit such auto populated values in form GSTR 3B itself. 2.With introduction of form GSTR 1A, taxpayer… Read More »
I. Allocation of Employee Benefit Expenses to Agricultural Activities Upheld Due to Nature of Work Issue: Whether the Assessing Officer (AO) was justified in allocating employee benefit expenses to agricultural activities on a proportionate basis, when the assessee claimed a much lower allocation, and the nature of the agricultural activity was specialized and labor-intensive. Facts:… Read More »
Exemption Under Section 11 Not Deniable Solely for Late Filing of Form 10B if Filed Before 143(1) Order/Intimation Issue: Whether a charitable or religious trust’s claim for application of income under Section 11 of the Income-tax Act, 1961, can be denied solely on the ground that the assessee or its auditor failed to file Form… Read More »